Regnskapsnotater

Regnskapsnotater are the notes that accompany a company’s financial statements, providing explanations and supplementary information that complement the numerical figures. They aim to give readers a fuller understanding of how the financial statements were prepared and what the numbers represent.

The notes serve several purposes. They clarify the accounting policies used in preparing the statements, outline significant judgments and estimation methods, and document measurement bases. They also provide detail on items that are summarized in the main statements, such as revenue recognition, depreciation and impairment, financial instruments, taxation, and subsidiaries. In addition, regnskapsnotater can disclose contingent liabilities, events after the reporting period, related party transactions, and risk management findings. They often include information on segment reporting, geographic contribution, and changes in the structure of capital and financing.

Content commonly found in regnskapsnotater includes a description of the enterprise’s accounting policies, information about critical estimates and uncertainties, and breakdowns of material line items. They may also present treasury details, risk exposures, liquidity resources, and capital commitments. The notes facilitate transparency and enable stakeholders to assess financial health, earnings quality, and potential future impacts on performance.

Regulatory requirements for notes vary by jurisdiction and accounting framework. In Norway, the notes accompany annual accounts under the regnskapsloven and national GAAP or IFRS, and they are typically targeted at investors, lenders, regulators, and analysts. The exact content and depth depend on company size, reporting framework, and regulatory obligations.